Basic Allowance for Subsistence (BAS) - BAS is a rate based on the service member only and is not intended to cover spouses and/or family members' food/subsistence costs. Changes in food prices as measured by the U.S. Department of Agriculture dictate any changes to BAS. BAS is not taxed. Effective January 1, 2014, all enlisted military members in a proper status draw a full BAS monthly rate of $357.55 and $246.24 for Officers. Service members who draw BAS are required to pay for their own meals, even if provided by the government.